第三章 海关监管货物及其报关程序（the third chapter customs supervision of goods and their customs declaration procedures）

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1、第三章海关监管货物及其报关程序（Thethirdchaptercustomssupervisionofgoodsandtheircustomsdeclarationprocedures）Thethirdchapter:customssupervisionofgoodsandtheircustomsdeclarationproceduresThefirstsectionisanoverview1.goodssupervisedbythecustoms:Thenameofthegoodsunderthesupervisionofthecust

2、oms,theearlystage,theentryandexitstage,andthefollow-upstageGeneralimportandexportgoodsdeclaration,inspection,taxreleaseBondedgoodsforcustomsclearance.SpecifictaxreliefgoodsforcustomsclearanceverificationTemporaryentryandexitofgoodsforcustomsclearance.Thematerialprocessedg

3、oodsclearancerecordverification2.ElectronicClearanceSystem1)customsH883/EDIcustomsclearancesystem2)customsH2000customsclearancesystem3)ChinaElectronicPortSystemThesecondsectiongeneralcustomsdeclarationprocedureofimportandexportgoods1.generalimportandexportgoodscollectivel

4、yreferstoimportedgoodsandgeneralexportgoodsingeneral,referstotheimportandexportpayfortheimportandexporttaxesandhavegonethroughallthecustomsformalities,customsclearanceafternosupervision,theimportandexportofgoodsdirectlyintothecirculationofthefieldofproductionandconsumptio

5、nNote:Generalimportsandexportsarenotexactlyequaltogeneraltradeingoods2characteristicsofgeneralimportandexportgoods:1)certificateofexchange2)Taxabletaxpayment3)thecustomsclearance3.generalimportandexportgoodshavealookatthescopeofalittleimpressionontheline(usuallyinthemulti

6、ple-choiceline)P85-861)minorchangesinimportsofgeneraltrade2)generaltradeexportgoods(3)temporaryimportgoodswhicharebondedtotheactualimport,temporarilyimportedgoods,orexportedabroad.4)bartertrade,compensationtrade,importandexportgoods5)donotapprovebondedconsignmentsandsellg

7、oodsonconsignment6)contractactualimportandexportgoods7)samplesofforeigncommercialestablishmentsinandoutofdisplay8)foreigntouristsexportgoodsinsmallquantities9)asmallshopwithexhibits10)freeimportofgoods,suchasImportedgoodsdonatedbyforeignbusinessmenineconomicandtradeactivi

8、tiesForeigntrialmaterialssuppliedfreeofchargeineconomicandtradeactivitiesForeigngoodsdonatedbyen